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solich sandwich shop had the following long term asset balances as of january 1, 2021 cost accumulated depreciation book value land 95000 95000 building 460000

solich sandwich shop had the following long term asset balances as of january 1, 2021

cost accumulated depreciation book value
land 95000 95000
building 460000 (165600) 294400
equipment 235000 (50000) 185000
patent 250000 (100000) 150000

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